- Home
- Tax & Accounting
- LKPM Registration in Indonesia
LKPM Registration in Indonesia
- Share:
The Investment Activity Report (LKPM) is mandatory for all businesses, as per Article 15(c) of Law No. 25 of 2007 on Capital Investment, Article 5(c), and BKPM Regulation No. 5 of 2021 on risk-based business licensing supervision guidelines and procedures.
The report discloses a periodic report detailing investment realisation progress and challenges faced by businesses (as defined in Article 1, point 20 of BKPM Regulation No. 5 of 2021). All businesses are required to submit this report electronically, with the exception of micro-enterprises, companies operating in the upstream oil and gas sector, and those in the banking, non-bank financial, and insurance industries.
Information to Report
- Investment Realisation: Fixed capital (land purchase, building construction, machinery, equipment). Working capital. Investment value. Production realisation. Export value (if any)
- Funding Sources: Owner's equity. Reinvested earnings. Capital loans
- Manpower: Total number of employees (male & female). Number of foreign workers, if applicable
- Company Obligations: Details of company obligations
- Company Information: Permits owned. Type of goods/services and the realisation of production. Contact information of the person in charge of submitting the LKPM
Reporting Schedule of LKPM
The report should be submitted within the period specified below:
- Quarterly reports are due by the 10th of January, April, July, and October.
- Biannually (every 6 months) for small businesses with investments exceeding IDR 1 billion: July 10 for Semester I and January 10 for Semester II.
- Medium and large enterprises with investments surpassing IDR 5 billion must submit reports quarterly, by the tenth of April, July, October, and January.
Legal Basis
- Law No. 25 of 2007 on Investment
- BKPM Regulation No. 7 of 2018 on Guidelines and Procedures for Investment Implementation Control
- BKPM Regulation No. 5 of 2021 on Guidelines and Procedures for Risk-Based Business Licensing Supervision
Document Requirements
To register for VAT, businesses must submit several documents, including:
- Identity and contact details of Company Directors:
- For Indonesian individuals, KTP, NPWP, email and phone number.
- For Foreign Individuals, valid passport, email and phone number.
- Copy of Deed of Establishment along with Decree Approval from Ministry (SK)
- Copy of Amendment of Article of Association along with Decree Approval from Ministry
- Copy of Tax ID
- Copy of Business License
- Copy of Registration Number (NIB)
- Financial Report for 3 Months
- OSS Account Access
- Other required documents
Other Popular Company Setup Services in Indonesia
- Consult your inquiry with our professional consultant
- Submit necessary document
- Proceed with the payment
- Application process
- Receive the complete document
Other Popular Tax Registration Services in Indonesia
Setup a Business in Indonesia with LMI Consultancy
Established in 2016, LMI Consultancy has been supporting countless individuals in understanding the intricacies of visas, business setup, tax & accounting, and property investment in Indonesia, providing a comprehensive and dependable service.Â
We take pride in being an ethical and innovative company that places a strong emphasis on exceptional customer service and strives to set a new standard in our industry, guaranteeing a smooth and encouraging experience for our clients.
FAQ
What is the LKPM report?
The LKPM report is a mandatory submission to the Investment Coordinating Board (BKPM), periodically details investment progress and challenges faced by businesses.
What happens if the LKPM report is submitted late?
Late submissions may lead to administrative penalties including warnings, restrictions, suspension, or permit revocation.
Who is required to submit LKPM?
The LKPM report regulation covers all businesses; however, micro-businesses (with investments under IDR 1 billion), oil and gas upstream companies, banking institutions, non-bank financial institutions, and insurance companies are excluded.
Disclaimer : Our services in LMI Consultancy provide consulting services focused on ensuring client compliance with applicable immigration and legal regulations in Indonesia. We do not provide or facilitate the production of official government documents, nor do we offer any expedited or preferential access to government services.
Contact Us
Discover How We Can Help You
Transform your ambitions into achievements. Contact LMI Consultancy today and take the first step towards your business or life expansion across Asia!
- Jakarta HQ Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Seminyak Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Sanur Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
News & Resources
Get to Know the Latest Business & Visa Updates
Indonesia has officially expanded its Visa-Free Visit (Bebas Visa Kunjungan/BVK) programme by adding six new countries and territories, making it easier for eligible foreign nationals to visit Indonesia for tourism and other permitted short-term activities. The new policy took effect on 9 July 2026 following the issuance of Minister of Immigration and Corrections Regulation No. […]
LMI Consultancy
July 15, 2026
Applying for an Indonesian visa is no longer simply about submitting documents and waiting for approval. As Indonesia continues to modernise its immigration framework through digital applications, new visa categories, and evolving compliance requirements, applicants are expected to ensure that every submission is accurate, complete, and aligned with the purpose of their stay. This guide […]
LMI Consultancy
July 13, 2026
Expanding into Indonesia does not always require establishing a full operating company from day one. For many overseas businesses, understanding the local market, building strategic partnerships, and evaluating commercial opportunities are the first priorities before making a significant investment. This is where a Foreign Representative Office can provide a practical solution. Instead of immediately incorporating […]
LMI Consultancy
July 10, 2026
The Indonesian Government introduced the Golden Visa programme, offering eligible foreign nationals an opportunity to reside in Indonesia for an extended period while contributing to the country’s investment and economic development. Unlike conventional stay permits, the Golden Visa is designed for individuals making a substantial economic contribution to Indonesia through investment, company establishment, or strategic […]
LMI Consultancy
July 8, 2026
For many foreign nationals, retirement is no longer about slowing down—it’s about embracing a new lifestyle. Indonesia, particularly Bali, continues to rank among Asia’s most attractive retirement destinations thanks to its tropical climate, relatively affordable cost of living, vibrant expatriate communities, and rich cultural heritage. To support this growing demand, the Indonesian government offers several […]
LMI Consultancy
July 7, 2026
Indonesia has officially introduced a new mechanism for collecting Article 22 Income Tax (PPh Pasal 22) on online marketplace transactions, effective 1 July 2026. Under the new framework, selected e-commerce platforms are appointed by the Directorate General of Taxes (DJP) to collect income tax directly from eligible domestic merchants selling through their platforms. Understanding Indonesia’s […]
LMI Consultancy
July 3, 2026
